I am looking for events in

Accounting for Tax under FRS 102 and 105 ON DEMAND

Book online

This event is a recorded ACCA webinar available for on demand purchase. This is not a live event. CPD points are available and resources are available on the ON24 platform. You will have access to the recording and resources through the ON24 link once registered.


The original live event took place on the 6/09/23.



Accounting for tax can pose some difficult issues for accountants particularly in calculating deferred tax. This webinar will cover the main issues in both FRS 102 and 105

And will incorporate a couple of case studies to illustrate the issues as well as good examples from published accounts      


This short webinar will focus on the following issues:

  • Scope
  • Key definitions
  • Current tax
  • Deferred tax
    • Timing plus approach
    • Tax bases for both deferred tax assets and
    • Liabilities
    • Tax losses
    • Business combinations
    • Measurement
  • Withholding tax and VAT
  • Tax expense in P&L and OCI
  • Presentation on balance sheet
  • Offsetting
  • Disclosure
  • Case studies
  • Accounting for tax under FRS 105
  • Accounting for tax under FRS 102 Section 1A



Professor Robert Kirk
Emeritus Professor of Financial Reporting
Ulster University

Robert specialises in the teaching of and research into the development of accounting standards in the United Kingdom. He has published 18 books and numerous articles in both academic and professional journals. His latest publication co authored with Stephen McNamee (May 2020) is the second edition of ‘A practical guide to UK and Irish Gaap’ (552pp) published by the Institute of Chartered Accountants in Ireland.

Event details
Sector: On Demand Events
Date: 01 January 2024
End Date: 06 September 2024
Time:Recorded event
Duration: 3 Hours
Venue: On24
Capacity: 1000
CPD Units*: 3
*CPD Units are only verifiable if the event attended provides skills and/or knowledge relevant to your job or career aspirations.
Cost details
Members €120.00
Guest price €120.00
Booking details
Book online Book online
Futher details If you have any questions about the recording, please do not hesitate to contact us at irelandmembers@accaglobal.com. If you register and do not receive the automated link from ACCA to access the On Demand event through ON24 please contact irelandmembers@accaglobal.com.